高服务年限的悬崖授予养老金计划的保留效应

Q3 Social Sciences Social Security Bulletin Pub Date : 2014-09-26 DOI:10.2139/SSRN.2502074

J. Cunha, A. Menichini, A. Crockett

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引用次数: 5

摘要

我们研究了1991年澳大利亚军队决定从他们的退休制度中取消20年的悬崖授予要求的保留效应。我们跟踪了那些自愿加入和退出20年悬崖投资计划的人，以及那些被迫退出该计划的人。随着时间的推移，取消高服务年限的悬崖授予条款会导致持续更高的人员流失率。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Retention Effects of High Years of Service Cliff-Vesting Pension Plans

We study the retention effects of the Australian military’s decision to remove a 20-year cliff-vesting requirement from their retirement system in 1991. We follow to the present individuals who self-selected into and out of the 20-year cliff-vesting plan, as well as those who were forced out of the plan. Eliminating the high years of service cliff-vesting provision leads to consistently higher attrition over time.

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